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HMRC internal manual

Tobacco Products Duty

From
HM Revenue & Customs
Updated
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Advice for Officers dealing with imported tobacco products: Security and documentary procedures

In general these are the same as for alcoholic liquors. Guidance on both physical andfinancial security is contained within X.42 (Excise Goods: Holding and Movement). Thestock return is made on form W4. The duty is declared on either the cash remittance advice(W6) or the deferment advice (W6D). Tobacco products must be identified separately on thedaily schedules.

The trader is also required to complete the additional form W6 ESD. Further guidance onthis can found in Section 3 of X.42 (Excise Goods: Holding and Movement). This additionalinformation, concerning quantities and prices, is required for Budget planning and revenueforecasting. It is also used in the fight against fraud and contributes to widerGovernment objectives on health. The same level of detail is required, on a monthly basis,from the UK tobacco manufacturers in respect of removals from registered premises (sectionTPD6030 refers). If you have any difficulty or concern youshould contact the Tobacco Team.